county clerk’s office, and a properly authenticated copy of that certificate was received in evidence by the justice on the trial in. the court below and appears in the return. That constituted final and conclusive proof of the incorporation of Philmont and of the regularity thereof. The justice should have been controlled by it in rendering his judgment. He disregarded the mandate of the legislature in failing to accord to the evidence its statutory effect, and in order to reach the conclusion embodied in his judgment he must have necessarily decided that Philmont is not a duly incorporated village. This was error, and the judgment appealed from was plainly against the weight of the evidence.
Plaintiff admitted that all proceedings for th,e assessment, levy and collection of the tax against the plaintiff, including the sale of the property, were had in accordance with the forms and requirements of the statutes for incorporated villages, and only claimed that the same were void by reason of the irregularity and invalidity of the notice of election claimed by him to exist, and not otherwise. A similar admission was made as to the appointment and qualification of the defendant Christian, who made the seizure of the goods. I have regarded the fact that several of the electors who signed the notice of election were not liable to assessment as having been established in order to give to the plaintiff the utmost benefit of his proof upon that subject. It is contended by the defendants that such was not the fact, and that these electors were liable to assessment within the purview of the act.
It is not necessary for me to decide the question -thus arising in view of the grounds upon which I have disposed of the case, and I have not undertaken to do so.
Judgment reversed, with costs.
Cadman & Peck (John P. Cadman, of counsel), for app’lt; A. Frank B. Chace, for resp’ts.
I do not think the validity of the proceedings incorporating a village can be attacked in the manner attempted in this action. The statute providing for the incorporation of villages, chapter 291 of the Laws of 1870, provides a summary way of determining the regularity and validity of such proceedings, the remedy thus provided I think is exclusive; additional force is given to the ordinary rule in such cases by § 2 of title 8 of the said law, which provides that certificates of the inspectors of election, or a certified copy of the same, with the seal of office of the county clerk, shall be final and conclusive proof of the incorporation of such village and the regularity thereof in all courts and places, and in all actions and proceedings, except in case of an appeal from the election as provided for in such statute.
I see no occasion for an opinion, inasmuch as the learned county judge has made a very careful review of the case and the conclusion at which he arrives seems to me to be correct.
The judgment of the county court should be affirmed, with costs.
Mayham, P. J., and Putnam, J., concur.